Too busy to do it all yourself? What it costs to take on help

Employee or another freelancer?

Plenty of freelancers bring in another freelancer first: a second shooter for a wedding, a runner for a shoot day, an editor for overflow work. If they run their own business, choose how they work and invoice you, they're usually self-employed and none of the costs below apply.

If you set their hours, tell them how to do the work and they work only for you, they may well be an employee in law, whatever you both call it. HMRC's Check Employment Status for Tax tool helps you test it.

The minimum you can pay

An employee must get at least the minimum wage for their age, for every hour worked. These are the rates from 1 April 2026, with the rises already confirmed for 1 April 2027.

If you're hiring now, budget at the April 2027 rate from the start. And if you need a skill, such as colour grading or bookkeeping, the going rate may be well above the minimum.

National Insurance you pay as an employer

You pay employer National Insurance of 15% on everything above £5,000 a year each employee earns. That threshold is frozen until 2031.

The Employment Allowance takes up to £10,500 a year off that bill, which wipes it out for most first hires. You claim it through your payroll software, so make sure someone ticks the box. If you work through a limited company where you're the only employee, your first non-director hire usually unlocks it, and it then covers the employer NI on your own salary too.

For employees under 21, and apprentices under 25, you pay 0% employer NI on earnings up to £50,270 a year.

Workplace pension

From the day you employ someone you have auto-enrolment duties. For 2026/27:

• Anyone aged 22 to State Pension age earning over £10,000 a year must be enrolled automatically.
• Contributions are worked out on earnings between £6,240 and £50,270.
• The minimum is 8% of those earnings, with at least 3% from you.

You'll need a pension provider and a declaration of compliance to The Pensions Regulator within five months of their start date.

Sam's assistant, costed

Sam is a self-employed photographer. She takes on an assistant aged 24 for 20 hours a week at the National Living Wage, to handle editing, client emails and kit prep. The assistant earns over £10,000, so they're auto-enrolled at the 3% minimum.

Paid holiday is already inside the gross pay. The cost of covering work while they're away isn't.

Costs that don't show on the payslip

• Statutory Sick Pay from the first day of sickness since 6 April 2026, at £123.25 a week or 80% of average weekly earnings if that's lower.
• Employer's liability insurance with at least £5 million of cover, a legal requirement from your first employee unless they're a close family member and you're not a company.
• Payroll software or a payroll service, because HMRC needs the details every time you pay someone.
• Kit: a second laptop, software seats, a camera body or a phone, depending on the job.
• Your own time training them, which is often heavier than people expect in the first few months.

A good rule of thumb is to budget 20 to 30% on top of their pay, then firm it up with real quotes.

Will it pay for itself?

Work out how many extra jobs, or how many freed-up days, cover the cost. If Sam's assistant costs £14,700 a year and an extra wedding brings in £1,800 profit, she needs about eight more weddings a year, or the time back to sell them. Then check your quiet months. Wages go out every month, even in January.

Before their first day

• Register as an employer with HMRC, up to two months before the first payday.
• Check their right to work in the UK and keep a copy. Getting it wrong can mean a fine of up to £60,000 per worker.
• Take out employer's liability insurance.
• Set up payroll and claim the Employment Allowance if you can.
• Choose a workplace pension scheme.
• Give them a written statement of their terms on or before day one.

Figures are for the 2026/27 tax year and were correct on 10 November 2026. Minimum wage rates for April 2027 are confirmed by the government. This guide gives general information, so speak to us about your own situation.